Under Hong Kong Transfer Pricing Law, a multinational enterprise group (MNE Group) is required...
Under Hong Kong Transfer Pricing Law, a multinational enterprise group (MNE Group) is required...
A Hong Kong entity of a group engaging in transactions with associated entities is required to prepare a Master File and a Local File, subject to certain exemptions. To be specific, if a Hong Kong company reaches the following Criteria (A) and (B), it is required to prepare a Master File and a Local File for submission to the Inland Revenue Department upon request:
| Country/ Region | Dividends | Interest | Royalties | Technical Fees | |
|---|---|---|---|---|---|
| Qualifying Companies (%) | Others (%) | ||||
| Austria | 0 | 10 | - | 3 | NA |
| Bahrain | - | - | - | 5 | NA |
| Bangladesh | 10 | 15 | 10 | 10 | 10 |
| Belarus | 5 | 5 | 5 | 3/5 | NA |
| Belgium | 0/5 | 15 | 10 | 5 | NA |
| Brunei | - | - | 5/10 | 5 | 15 |
| Cambodia | 10 | 10 | 10 | 10 | 10 |
| Canada | 5 | 15 | 10 | 10 | NA |
| Croatia | 5 | 5 | 5 | 5 | NA |
| Czech | 5 | 5 | - | 10 | NA |
| Estonia | 0 | 10 | 0/10 | 5 | NA |
| Finland | 5 | 10 | - | 3 | NA |
| France | 10 | 10 | 10 | 10 | NA |
| Georgia | 5 | 5 | 5 | 5 | NA |
| Guensey | - | - | - | 4 | NA |
| Hungary | 5 | 10 | 5 | 5 | NA |
| India | 5 | 5 | 10 | 10 | NA |
| Indonesia | 5 | 10 | 10 | 5 | NA |
| Ireland | - | - | 10 | 3 | NA |
| Italy | 10 | 10 | 12.5 | 15 | NA |
| Japan | 5 | 10 | 10 | 5 | NA |
| Jersey | - | - | - | 4 | NA |
| Korea | 10 | 15 | 10 | 10 | NA |
| Kuwait | 5 | 5 | 5 | 5 | NA |
| Latvia | 0 | 10 | 0/10 | 0/3 | NA |
| Liechtenstein | - | - | - | 3 | NA |
| Luxembourg | 0 | 10 | - | 3 | NA |
| Macao SAR | 5 | 5 | 5 | 3 | NA |
| Mainland of China | 5 | 10 | 7 | 5/7 | NA |
| Malaysia | 5 | 10 | 10 | 8 | 5 |
| Malta | - | - | - | 3 | NA |
| Mexico | - | - | 4.9/10 | 10 | NA |
| Netherlands | 0 | 10 | - | 3 | NA |
| New Zealand | 0/5 | 15 | 10 | 5 | NA |
| Pakistan | 10 | 10 | 10 | 10 | 12.5 |
| Portugal | 5 | 10 | 10 | 5 | NA |
| Qatar | - | - | - | 5 | NA |
| Romania | 3 | 5 | 3 | 3 | NA |
| Russia | 0/5 | 10 | - | 3 | NA |
| Saudi Arabia | 5 | 5 | - | 5/8 | NA |
| Serbia | 5 | 10 | 10 | 5/10 | NA |
| South Africa | 5 | 10 | 10 | 5 | NA |
| Spain | 0 | 10 | 5 | 5 | NA |
| Switzerland | 0 | 10 | - | 3 | NA |
| Thailand | 10 | 10 | 10/15 | 5/10/15 | NA |
| United Arab Emirates | 5 | 5 | 5 | 5 | NA |
| United Kingdom | 0/15 | 0/15 | Domestic rate | 3 | NA |
| Vietnam | 10 | 10 | 10 | 7/10 | NA |
Qualifying Companies
Refer to Article 10 of the relevant Comprehensive Double Taxation Agreement / Arrangement to see whether the company is qualified for the special rate
For details, please visit https://www.ird.gov.hk/eng/tax/dta_rates.htm or Connect with Us.
Under Hong Kong Transfer Pricing Law, a multinational enterprise group (MNE Group) is required...
Under Hong Kong Transfer Pricing Law, a multinational enterprise group (MNE Group) is required...
A Hong Kong entity of a group engaging in transactions with associated entities is required to prepare a Master File and a Local File, subject to certain exemptions. To be specific, if a Hong Kong company reaches the following Criteria (A) and (B), it is required to prepare a Master File and a Local File for submission to the Inland Revenue Department upon request: